The Effect Of Company Size, Profitability, Leverage, And Capital Intensity Ratio Towards Effective Tax Rate Of Lq45 Companies For The Year 2015-2018

Syafri, Revie Renaldo (2020) The Effect Of Company Size, Profitability, Leverage, And Capital Intensity Ratio Towards Effective Tax Rate Of Lq45 Companies For The Year 2015-2018. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini menganalisis efek dari empat karaktersitik perusahhaan; yaitu ukuran perusahaan, profitability, leverage, dan capital intensity ratio terhadap tarif pajak efektif perusahaan LQ45 dari 2015 hingga 2018. Untuk menguji efeknya, analisis time series dari 24 perusahaan yang terdaftar di LQ45 dilakukan dengan bantuan aplikasi statistik, Eviews, menguji hubungan pengukuran perusahaan dan tarif pajak efektif masing-masing perusahaan menggunakan tes yang meliputi tes Chow, tes Hausman, uji multikolinieritas, dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa dari empat pengukuran perusahaan, pengembalian aset terbukti memiliki pengaruh signifikan terhadap tarif pajak efektif. Pengembalian aset memiliki pengaruh negatif yang signifikan terhadap tarif pajak efektif, yang berarti bahwa untuk setiap kenaikan profitability, ada penurunan tarif pajak efektif. Sementara yang lain menunjukkan bahwa ada pengaruh terhadap tarif pajak yang efektif, efeknya tidak signifikan.

English Abstract

This study aims to analyze the significance of four major companies’ measurements; namely company size, return on asset, leverage, and capital intensity ratio towards the effective tax rate of LQ45 companies from 2015 to 2018. To test their effects, a time series analysis of 24 companies listed in LQ45 is conducted with the help of statistic software, Eviews, testing the relationship of the companies’ measurements and each companies’ effective tax rate using tests, which include Chow test, Hausman test, multicollinearity test, and heteroscedasticity test. The results show that out of the four companies’ measurements, return on asset is proved to have a significant effect towards effective tax rate. Return on the asset has a significant negative effect towards effective tax rate, meaning that for every increase of return on asset, there is a decrease of the effective tax rate. While the others show that there is an effect towards effective tax rate, the effect of it is not significant.

Item Type:	Thesis (Sarjana)
Identification Number:	0520020249
Uncontrolled Keywords:	Tarif Pajak Efektif, Karateristik Perusahaan, LQ45. Effective Tax Rate, Business Characteristics, LQ45
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	22 Oct 2021 15:02
Last Modified:	12 Apr 2023 03:05
URI:	http://repository.ub.ac.id/id/eprint/183809

Text (DALAM MASA EMBARGO) - Revie Renaldo Syafri (2).pdf Restricted to Registered users only until 31 December 2023. Download (2MB)

Actions (login required)

View Item